| 摘要 |
PROBLEM TO BE SOLVED: To form a high performance resistive element region. SOLUTION: The semiconductor device having a plurality of element regions and isolation regions formed on a semiconductor substrate comprises gate electrodes formed in specified element regions among the plurality of element regions, first insulation layers 3a and 3b covering the side wall face of the gate electrodes, and second insulation layers 4a and 4b covering the surface of the first insulation layers wherein the element regions not formed with the gate electrode are covered with the first insulation layer 3.
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